132k is no big deal. I know plenty of guys running 200 and 300TDI's with heaps more miles than that.
My guess is that it had overheated, done a head gasket and buggered the head. Matey boy has slapped another gasket in it and got shot of it sharpish. If so, it's a shitty trick to retail such a mess, it should've been auctioned 'sold as seen'. If this is not the case, you've been very unlucky. I'd bet on the former.

a mate had a conrod through the block on a 300 tdi last week it had done 210k though, he found a 90k s/hand one for 300 quid
i think you will have difficulty proving anything, i would look for an engine and put it down to experience, we bought a td5 es with 160k on it and it has been fine, but if it had gone pop we only gave 1650 for it and could have flogged the bits to recoup most of that